The IRS has issued final copies of the Affordable Care Act (ACA) forms for employer shared-responsibility (ESR) and minimum essential coverage (MEC) reporting for 2014. Final instructions for these forms were also released.
Remember, Forms 1094-B and 1095-B and Form 1094-C and 1095-C are not required to be filed for 2014, but will be required for 2015. Employers can file them voluntarily for 2014.
A link to the forms is provided below:
Form 1094-B,Transmittal of Health Coverage Information Return: http://www.irs.gov/pub/irs-pdf/f1094b.pdf
Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return: http://www.irs.gov/pub/irs-pdf/f1094c.pdf
Form 1095-A, Health Insurance Marketplace Statement: http://www.irs.gov/pub/irs-pdf/f1095a.pdf
Form 1095-B, Health Coverage: http://www.irs.gov/pub/irs-pdf/f1095b.pdf
Form 1095-C, Employer Provided Health Insurance Offer and Coverage: http://www.irs.gov/pub/irs-pdf/f1095c.pdf
Instructions to the Form 1095-B and 1094-B: http://www.irs.gov/pub/irs-pdf/i109495b.pdf
Instructions to Forms 1095-C and 1094-C: http://www.irs.gov/pub/irs-pdf/i109495c.pdf